Sales Tax on Services Information

Oppose revenue-based taxes on services provided by CPAs and CPA firms, including, but not limited to, a sales tax on those services.

To view proposed Services Tax Amendments, please see the links to the right.

Extending Existing Sales Tax to Non-Taxed Services Where Exclusion Fails to Serve Public Purpose

• Financial Information Statement

• SC05-1564 Advisory Opinion to the Attorney General Re: Extending Existing Sales Tax to Non-Taxed Services Where Exclusion Fails to Serve Public Purpose

• SC05-1564 Petition

• SC05-1564 Initial Brief (Floridians Against Inequities in Rates)
  filed 09/12/05

• SC05-1564 Initial Brief (Florida Association of Realtors, et al.)
  filed 09/22/05

• SC05-1564 Answer Brief (Florida Association of Realtors, et al.)
  filed 10/12/05

• SC05-1564 Answer Brief (Floridians Against Inequities in Rates)
  filed 10/20/05

• SC05-1564 Motion for Leave to File Supplemental Briefs on Changed Circumstances and Notice of Supplemental Authority
  filed 02/03/06

Initiative Directing Manner by Which Sales Tax Exemptions are Granted by the Legislature

• Financial Information Statement

• SC05-1566 Advisory Opinion to the Attorney General Re: Initiative Directing Manner by Which Sales Tax Exemptions are Granted by the Legislature

• SC05-1566 Petition
  filed 09/01/05

• SC05-1566 Initial Brief (Floridians Against Inequities in Rates)
  filed 09/12/05

Initiative Requiring Legislative Determination That Sales Tax Exemptions Serve a Public Purpose

• Financial Information Statement

• SC05-1565 Advisory Opinion to the Attorney General Re: Initiative Requiring Legislative Determination that Sales Tax Exemptions Serve a Public Purpose

• SC05-1565 Petition
  filed 09/01/05

• SC05-1565 Initial Brief (Floridians Against Inequities in Rates)
  filed 09/12/05

• SC05-1565 Initial Brief (Florida Association of Realtors, et al.)
  filed 09/22/05

• SC05-1565 Answer Brief (Florida Association of Realtors, et al.)
  filed 10/12/05

• SC05-1565 Answer Brief (Floridians Against Inequities in Rates)
  filed 10/20/05

• SC05-1565 Motion for Leave to File Supplemental Briefs on Changed Circumstances and Notice of Supplemental Authority
  filed 02/03/06